Spanish tax forms for non residents

Among the many Spanish tax forms for non-residents is the Non-Resident Income Tax (IRNR). This is the tax with which the Treasury taxes the income obtained in Spain by natural persons or entities considered as non-residents in Spain.

The Model 210 for non-residents

All those individuals who do not reside in Spain, but have obtained sone kind of income, are required to present what is known as Model 210. This model is taxed by the Non-Resident Income Tax and not by IRPF as much people think.
There are different filing deadlines for the Model 210, which may vary depending on the type of income involved:

  • Income derived from the sale of real estate. The Model 210 must be submitted within the maximum period of three months when the period of one month from the date of transmission of the property has passed.
  • Income from urban furniture (not rented) The Model 210 must be submitted if the property has been empty at some time during the year. The declaration must be made during the calendar year following the accrual date.
  • Rents for the rental of real estate. In this case, income must be declared through Form 210 during the first 20 calendar days of the months of January, April, July and October, in relation to the income where the accrual date is included in the previous calendar quarter.

For the vast majority of foreigners, everything that has to do with bureaucratic procedures related to Public Administration can be quite complex. This is one of the main reasons why it is advisable to have the help and advice of a professional to be in charge of supervising all the procedures for their clients and defend their interests, avoid possible fines or administrative sanctions for not presenting the documentation correctly or within the established period.

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